The tariff classification of Coconut Oil from Germany

N311663 May 21, 2020 CLA-2-15:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1518.00.4000 Ms. Deanna Gresens American Lamprecht Transport Inc. 2218 Landmeier RoadElk Grove Village, IL 60007 RE: The tariff classification of Coconut Oil from Germany Dear Ms. Gresens: In your letter dated May 7, 2020, you requested a tariff classification ruling on behalf of your client, Eden Botanicals (Petaluma, CA). The subject merchandise is “Coconut-Co2-To Extract”. You have stated that the coconut oil is obtained by cold pressing dried coconut meat then enriching the aroma components by countercurrent extraction in a high-pressure column with carbon dioxide. The product is used as an ingredient in the personal care and food industries. The applicable subheading for “Coconut-Co2-To Extract” will be 1518.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516: Other”. The rate of duty will be 8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division